Evan and James are married.  They file a joint return for 2023 on which they report taxable income before the QBI deduction of $150,000.  Evan operates a sole proprietorship, and James is a partner in JTP Partnership.  Both are a qualfied trade or business and neither is a specified services business.  Evan's sole proprietorship reports $112,500 of net income, W-2 wages of $33,750. and has qualified property of $37,500.  James' partnership reports a loss for the year, and her allocable share of the loss is $30,000.  the partnership reports no W-2 wages and James' share of the partnership's qualified property is $15,000.  What is their qualified business income deduction for the year?

	a.	$16,500
	b.	$8,813
	c.	$0
	d.	None of the choices presented are correct.
	e.	$22,500